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Village of Maybrook – Financial Condition (2020M-54)

… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Village of Port Chester - Dual Employment (2018M-91)

… job worked the hours the Village compensated them fo …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Laurens - Budget Review (B4-14-21)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Westfield, Town of – Financial Management (2013M-389)

… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, … they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

East Meredith Rural Fire District – Financial Activities (2021M-26)

… before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper purposes and money collected will not be …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

State Agencies Bulletin No. 147

… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are members of the New York State Employee Retirement System (ERS) and who have … Immediately Background Information A new earnings code was established to report fee earnings plus retirement …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit

Town of East Hampton - Budget Review (B20-7-10)

… and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Newfane Central School District – Financial Management (2020M-88)

… reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018

… Vehicle Safety Responsibility Act (collectively, Acts) for the four State Fiscal Years ended March 31, 2018. About … to Vehicle and Traffic Law, the Department is responsible for tracking its expenses of administering the Acts, and … the expenses it incurred in administering the Acts for the four State Fiscal Years ended March 31, 2018. On …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Phoenix Central School District – Financial Condition (2017M-96)

… effectively managed the District’s financial condition for the period July 1, 2015 through February 28, 2017. … 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 … the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by the boards of the component districts. The 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

State Agencies Bulletin No. 329

… routine from Flat Amount to Default to Deduction Table for the following Deduction Codes: Code 242 PSC Benefit … (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage only; there is no money deducted from the employees' paychecks. Agency Actions When entering any of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-message

Enroll in the Vendor Self-Service Portal

… and enroll in various State programs and initiatives (for example, receiving purchase orders and payments … can create your user ID to access your vendor information. For step-by-step instructions, see Supplier (Vendor) System Help . If you’ve already registered for NYS Vendor ID but never received, or no longer have, an …

https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portal

Piseco Common School District – Authorized Investments (2023M-172)

… policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

DiNapoli Statement on NYC's 2025 Budget Modification

… Year 2025 budget modification raises current year spending to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps are virtually unchanged, the … projections. The preliminary budget, due in January, is expected to include updated economic and revenue …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modification